Part 22 Miscellaneous provisions

Chapter 8 Exemptions

Police

987A Chief constables etc (England and Wales)
The following are not liable to corporation tax—
(a) a chief constable of a police force maintained under section 2 of the Police Act 1996;
(b) the Commissioner of Police of the Metropolis.
S. 987A and cross-heading inserted (retrospective to 16.1.2012) by Finance Act 2013 (c. 29), s. 38(1)(2) (with s. 38(2))